Yes. The Tax Tribunal does not have jurisdiction to review county property tax (ad valorem) assessments of real or personal property. Taxpayers should not, therefore, file a petition with the Tax Tribunal if they are seeking to contest such an assessment. The Tribunal also does not have jurisdiction to hear appeals involving self-administered counties or municipalities that have opted-out of the Tribunal’s jurisdiction, or appeals involving the collection of a final tax liability owed the State.
The Tax Tribunal does not have jurisdiction over and cannot determine any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.